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Chapter 17: Pre-owned assets Exemption for property in the taxpayer’s estate Exemption where the gift with reservation rules apply Exemption – Foreign element Equity release exemption De minimis exemption ...
Exemptions
- Authors:
- Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
- Publisher:
- Bloomsbury Professional
- Publication Date:
- November 2024
- Law Stated At:
- 31 October 2024
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